101.73
Statements of expenditures.

(A)
Each
legislative agent and each employer shall file in the office of the joint
legislative ethics committee, with the updated registration statement required
by division (B) of section
101.72 of the Revised Code, a
statement of expenditures as specified in divisions (B) and (C) of this
section. A legislative agent shall file a separate statement of expenditures
under this section for each employer engaging the legislative agent.

(1)
In
addition to the information required by divisions (B)(2) and (3) of this
section, a statement filed by a legislative agent shall show the total amount
of expenditures made by the legislative agent during the reporting period
covered by the statement.

(2)
If,
during a reporting period covered by a statement, an employer or any
legislative agent the employer engaged made, either separately or in
combination with each other, either directly or indirectly, expenditures to, at
the request of, for the benefit of, or on behalf of any particular member of
the general assembly, any particular member of the controlling board, the
governor, the director of a department created under section
121.02 of the Revised Code, or any
particular member of the staff of any of the public officers or employees
listed in division (B)(2) of this section, then the employer or legislative
agent shall also state all of the following:

(a)
The name of the public officer or
employee to whom, at whose request, for whose benefit, or on whose behalf the
expenditures were made;

(e)
The
specific items of legislation, if any, for which the expenditures were made and
the identity of the client on whose behalf each expenditure was made.

As used in division (B)(2) of this section, "expenditures" does
not include expenditures made by a legislative agent as payment for meals and
other food and beverages.

(3)
If, during a reporting period covered by
a statement, a legislative agent made expenditures as payment for meals and
other food and beverages, other than for meals and other food and beverages
provided to a member of the general assembly at a meeting at which the member
participated in a panel, seminar, or speaking engagement or provided to a
member of the general assembly at a meeting or convention of a national
organization to which any state agency, including, but not limited to, any
legislative agency or state institution of higher education as defined in
section 3345.011 of the Revised Code, pays
membership dues, that, when added to the amount of previous payments made for
meals and other food and beverages by that legislative agent during that same
calendar year, exceeded a total of fifty dollars to, at the request of, for the
benefit of, or on behalf of any particular member of the general assembly, any
particular member of the controlling board, the governor, the director of a
department created under section
121.02 of the Revised Code, or any
particular member of the staff of any of the public officers or employees
listed in division (B)(3) of this section, then the legislative agent shall
also state all of the following regarding those expenditures:

(a)
The name of the public officer or
employee to whom, at whose request, for whose benefit, or on whose behalf the
expenditures were made;

(e)
The
specific items of legislation, if any, for which the expenditures were made and
the identity of the client on whose behalf each expenditure was made.

(C)
In
addition to the information required by divisions (B)(2) and (3) of this
section, a statement filed by an employer shall show the total amount of
expenditures made by the employer filing the statement during the period
covered by the statement. As used in this section, "expenditures" does not
include the expenses of maintaining office facilities or the compensation paid
to legislative agents engaged by an employer.

No employer is required to show any expenditure on a statement
filed under this division if the expenditure is reported on a statement filed
under division (B) of this section by a legislative agent engaged by the
employer.

(D)
Any
statement required to be filed under this section shall be filed at the times
specified in section
101.72 of the Revised Code. Each
statement shall cover expenditures made during the four-calendar-month period
that ended on the last day of the month immediately preceding the month in
which the statement is required to be filed.

No portion of the amount of an expenditure for a dinner, party,
or other function sponsored by an employer or legislative agent need be
attributed to, or counted toward the amount for, a reporting period specified
in division (B)(2) or (3) of this section if the sponsor has invited to the
function all the members of either of the following:

However, the amount spent for such function and its date and
purpose shall be reported separately on the statement required to be filed
under this section and the amount spent for the function shall be added with
other expenditures for the purpose of determining the total amount of
expenditures reported in the statement under division (B)(1) or (C) of this
section.

If it is impractical or impossible for a legislative agent or
employer to determine exact dollar amounts or values of expenditures, reporting
of good faith estimates, based upon reasonable accounting procedures,
constitutes compliance with this section.

(E)
All legislative agents and employers
shall retain receipts or maintain records for all expenditures that are
required to be reported pursuant to this section. These receipts or records
shall be maintained for a period ending on the thirty-first day of December of
the second calendar year after the year in which the expenditure was made.

(1)
An employer or legislative agent who is
required to file an expenditure statement under division (B) or (C) of this
section shall deliver a copy of the statement, or of the portion showing the
expenditure, to the public officer or employee who is listed in the statement
as having received the expenditure or on whose behalf it was made, at least ten
days before the date on which the statement is filed.

(2)
If, during a reporting period covered by
an expenditure statement filed under division (B)(2) of this section, an
employer or any legislative agent the employer engaged made, either separately
or in combination with each other, either directly or indirectly, expenditures
for transportation, lodging, or food and beverages purchased for consumption on
the premises in which the food and beverages were sold to, at the request of,
for the benefit of, or on behalf of any of the public officers or employees
described in division (B)(2) of this section, the employer or legislative agent
shall deliver to the public officer or employee a statement that contains all
of the nondisputed information prescribed in division (B)(2)(a) through (e) of
this section with respect to the expenditures described in division (F)(2) of
this section. The statement of expenditures made under division (F)(2) of this
section shall be delivered to the public officer or employee to whom, at whose
request, for whose benefit, or on whose behalf those expenditures were made on
the same day in which a copy of the expenditure statement or of a portion
showing the expenditure is delivered to the public officer or employee under
division (F)(1) of this section. An employer is not required to show any
expenditure on a statement delivered under division (F)(2) of this section if
the expenditure is shown on a statement delivered under division (F)(2) of this
section by a legislative agent engaged by the employer.